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26 U.S.C. § 6063Chapter 61

§6063. Signing of partnership returns

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§6063. Signing of partnership returns

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.

Last amended: December 31, 2024

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